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Pension Schemes Act 1993

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Pension Schemes Act 1993 is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory Text

  2. Part I Preliminary

    1. 1. Categories of pension schemes.

  3. Part II Administration

    1. The Occupational Pensions Board

      1. 2.Constitution and functions of the Board.

      2. 3.Membership of the Board.

      3. 4.Reports of the Board.

      4. 5.Further provisions as to constitution and procedure of the Board.

    2. Registration of schemes

      1. 6.Registration of occupational and personal pension schemes.

  4. Part III Certification of Pension Schemes and Effects on Members’ State Scheme Rights and Duties

    1. Chapter I Certification

      1. Preliminary

        1. 7. Issue of contracting-out and appropriate scheme certificates.

        2. 8. Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

      2. General requirements for certification

        1. 9. Requirements for certification of schemes: general.

        2. 10. Protected rights and money purchase benefits.

        3. 11. Elections as to employments covered by contracting-out certificates.

        4. 12. Determination of basis on which scheme is contracted-out.

      3. Requirements for certification of occupational pension schemes applying from the principal appointed day of the Pensions Act 1995

        1. 12A.The statutory standard

        2. 12B.Reference scheme

        3. 12C.Transfer, commutation, etc

        4. 12D.Entitlement to benefit

      4. Requirements for certification of occupational pension schemes providing guaranteed minimum pensions

        1. 13. Minimum pensions for earners.

        2. 14. Earner’s guaranteed minimum.

        3. 15. Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.

        4. 15A. Reduction of guaranteed minimum in consequence of pension debit.

        5. 16. Revaluation of earnings factors for purposes of s. 14: early leavers etc.

        6. 17. Minimum pensions for widows and widowers.

        7. 18. Treatment of insignificant amounts.

        8. 19. Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.

        9. 20. Transfer of accrued rights.

        10. 21. Commutation, surrender and forfeiture.

        11. 22. Financing of benefits.

        12. 23. Securing of benefits.

        13. 24. Sufficiency of resources.

      5. Discretionary requirements

        1. 25. Power for Board to impose conditions as to investments and resources.

      6. Requirements for certification of occupational and personal money purchase schemes

        1. 26. Persons who may establish scheme.

        2. 27. Identification and valuation of protected rights.

        3. 28. Ways of giving effect to protected rights.

        4. 28A.Requirements for interim arrangements

        5. 28B.Information about interim arrangements

        6. 29. The pension and annuity requirements.

        7. 30. Securing of liability for protected rights.

        8. 31. Investment and resources of schemes.

        9. 32. Suspension or forfeiture.

        10. 32A.Discharge of protected rights on winding up: insurance policies

        11. 33. Tax requirements to prevail over certification requirements.

        12. 33A.Appropriate schemes: “Blowing the whistle”

      7. Cancellation, variation, surrender and refusal of certificates

        1. 34. Cancellation, variation, surrender and refusal of certificates.

        2. 35. Surrender and cancellation of contracting-out certificates: issue of further certificates.

        3. 36. Surrender and cancellation of contracting-out certificates: cancellation of further certificates.

      8. Alteration of scheme rules after certification

        1. 37. Alteration of rules of contracted-out schemes.

        2. 38. Alteration of rules of appropriate schemes.

      9. General regulations as to administration of Part III

        1. 39. General power to make regulations.

    2. Chapter II Reduction in state scheme contributions and Social Security benefits for members of certified schemes

      1. Preliminary

        1. 40. Scope of Chapter II.

      2. Reduced rates of contributions for members of salary related contracted-out schemes

        1. 41.Reduced rates of Class 1 contributions

        2. 42. Review and alteration of rates of contributions applicable under s. 41.

      3. Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes

        1. 42A.Reduced rates of Class 1 contributions, and rebates

        2. 42B.Determination and alteration of rates of contributions, and rebates, applicable under section 42A

      4. Minimum contributions: members of appropriate personal pension schemes

        1. 43. Payment of minimum contributions to personal pension schemes.

        2. 44. Earner’s chosen scheme.

        3. 45. Amount of minimum contributions.

        4. 45A.Determination and alteration of rates of minimum contributions under section 45

        5. 45B.Money purchase and personal pension schemes: verification of ages

      5. Effect of entitlement to guaranteed minimum pensions on payment of social security benefits

        1. 46. Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.

        2. 47. Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 46.

        3. 48. Reduced benefits where minimum payments or minimum contributions paid.

      6. Effect of reduced contributions and rebates on social security benefits

        1. 48A.Additional pension and other benefits

      7. Women, married women and widows

        1. 49.Women, married women and widows.

    3. Chapter III Termination of contracted-out or appropriate scheme status: state scheme premiums

      1. Approval of arrangements for schemes ceasing to be certified

        1. 50. Powers of Inland Revenue to approve arrangements for scheme ceasing to be certified.

        2. 51. Calculation of guaranteed minimum pensions preserved under approved arrangements.

      2. Supervision of formerly certified schemes

        1. 52. Supervision of schemes which have ceased to be certified.

        2. 53. Supervision: former contracted-out schemes.

        3. 54. Supervision: former appropriate personal pension schemes.

      3. State scheme premiums

        1. 55. Payment of state scheme premiums on termination of certified status.

        2. 56. Provisions supplementary to s. 55.

        3. 57. Elections to pay contributions equivalent premiums.

        4. 58. Amount of premiums payable under s. 55.

        5. 59. Alternative basis for revaluation of earnings factors for calculation of certain premiums.

        6. 60. Effect of payment of premiums on rights.

        7. 61. Deduction of contributions equivalent premium from refund of scheme contributions.

        8. 62. No recovery of state scheme premiums from earners etc.

        9. 63. Further provisions concerning calculations relating to premiums.

        10. 64. Actuarial tables for purposes of calculations relating to premiums.

        11. 65. Inclusion of former and future earners for some purposes of this Chapter.

        12. 66. Power to apply certain provisions to widowers.

        13. 67. Non-payment of contributions equivalent premiums.

        14. 68. Unpaid premiums: supplementary.

  5. Part IIIA Safeguarded rights

    1. 68A. Safeguarded rights.

    2. 68B. Requirements relating to safeguarded rights.

    3. 68C. Reserve powers in relation to non-complying schemes.

    4. 68D. Power to control transfer or discharge of liability.

  6. Part IV Protection for early leavers

    1. Chapter I preservation of benefit under occupational schemes

      1. 69. Scope of Chapter I: the preservation requirements.

      2. 70. Interpretation.

      3. 71. Basic principle as to short service benefit.

      4. 72. No discrimination between short service and long service beneficiaries.

      5. 73. Form of short service benefit and its alternatives.

      6. 74. Computation of short service benefit.

      7. 75. Credits.

      8. 76. Pension increases.

      9. 77. Assignment, surrender and commutation of benefit.

      10. 78. Forfeiture, etc.

      11. 79. Charges, liens and set-offs.

      12. 80. Power to modify ss. 77 to 79 as respects alternative benefits.

      13. 81. Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.

      14. 82. Supplementary regulations.

    2. Chapter II Revaluation of accrued benefits (excluding guaranteed minimum pensions)

      1. 83. Scope of Chapter II.

      2. 84. Basis of revaluation.

    3. 85. Revaluation not to apply to substituted benefit.

    4. 86. Supplementary provisions.

    5. Chapter III Protection of increases in guaranteed minimum pensions (“anti-franking”)

      1. 87. General protection principle.

      2. 88. The relevant sum.

      3. 89. The appropriate addition.

      4. 90. The later earnings addition.

      5. 91. Special provision where employment continues after it ceases to be contracted-out by reference to scheme.

      6. 92. Supplementary provisions.

    6. Chapter IV Transfer values

      1. 93. Scope of Chapter IV.

      2. 93A.Salary related schemes: right to statement of entitlement

      3. 94. Right to cash equivalent.

      4. 95. Ways of taking right to cash equivalent.

      5. 96. Further provisions concerning exercise of option under s. 95.

      6. 97. Calculation of cash equivalents.

      7. 98. Variation and loss of rights under s. 94.

      8. 99. Trustees’ duties after exercise of option.

      9. 100. Withdrawal of applications.

      10. 101. Supplementary provisions.

  7. Part IVA Requirements relating to pension credit benefit

    1. Chapter I Pension credit benefit under occupational schemes

      1. 101A. Scope of Chapter I.

      2. 101B. Interpretation.

      3. 101C. Basic principle as to pension credit benefit.

      4. 101D. Form of pension credit benefit and its alternatives.

      5. 101E. Discharge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.

    2. Chapter II Transfer values

      1. 101F. Power to give transfer notice.

      2. 101G. Restrictions on power to give transfer notice.

      3. 101H. Salary related schemes: statements of entitlement.

      4. 101I. Calculation of cash equivalents.

      5. 101J. Time for compliance with transfer notice.

      6. 101K. Withdrawal of transfer notice.

      7. 101L. Variation of the amount required to be used.

      8. 101M. Effect of transfer on trustees’ duties.

      9. 101N. Matters to be disregarded in calculations.

      10. 101O. Service of notices.

      11. 101P. Interpretation of Chapter II.

      12. 101Q. Power to modify Chapter II in relation to hybrid schemes.

  8. Part V Annual Increases of Pensions in Payment

    1. Chapter I Pensions under Final Salary Schemes etc.

      1. 102. Scope of Chapter I: annual increase of certain occupational pensions.

      2. 103. Annual increase of later service component.

      3. 104. Annual increase of earlier service component where scheme is in surplus.

      4. 105. Proportional increase where first period is less than 12 months.

      5. 106. Restriction on increase where member is under 55.

      6. 107. Application of Chapter I to pensions not attributable to pensionable service.

      7. 108. No payments to employers from non-complying schemes.

    2. Chapter II Guaranteed minimum pensions

      1. 109. Annual increase of guaranteed minimum pensions.

      2. 110. Requirement as to resources for annual increase of guaranteed minimum pensions.

  9. Part VI Further Requirements for Protection of Scheme Members

    1. 111. Voluntary contributions.

    2. 111A. Monitoring of employers’ payments to personal pension schemes.

    3. 111B. Obtaining information for purposes of section 111A and corresponding Northern Ireland legislation.

    4. 112. Restrictions on investment of scheme’s resources in employer-related assets.

    5. 113. Disclosure of information about schemes to members etc.

    6. 114. Additional documents for members etc. and Registrar.

    7. 115. Powers as respects failure to comply with information requirements.

    8. 116. Regulations as to auditors.

    9. 117. Regulations as to form and content of advertisements.

    10. 118. Equal access requirements.

  10. Part VII Insolvency of employers

    1. Chapter I Independent trustees

      1. 119. Requirement for independent trustee where employer becomes insolvent etc.

      2. 120. Members’ powers to apply to court to enforce duty under s. 119.

      3. 121. Further provisions as to appointment and powers of independent trustees.

      4. 122. Duty of insolvency practitioner or official receiver to give information to scheme trustees.

    2. Chapter II Payment by Secretary of State of unpaid scheme contributions

      1. 123. Interpretation of Chapter II.

    3. 124. Duty of Secretary of State to pay unpaid contributions to schemes.

    4. 125. Certification of amounts payable under s. 124 by insolvency officers.

    5. 126. Complaint to industrial tribunal.

    6. 127. Transfer to Secretary of State of rights and remedies.

    7. Chapter III Priority in bankruptcy

      1. 128. Priority in bankruptcy etc.

  11. Part VIII Relationship between requirements and scheme rules

    1. 129. Overriding requirements.

    2. 130. Extra-statutory benefits.

    3. 131. Relationship of preservation requirements and scheme rules.

    4. 132. Duty to bring schemes into conformity with indirectly-applying requirements.

    5. 133. Advice of the Board as to conformity of schemes with requirements.

    6. 134. Determination of questions whether schemes conform with requirements.

    7. 135. Persons competent to make applications under s. 134.

  12. Part IX Modification and winding up of schemes

    1. Modification

      1. 136. Applications to the Board to modify schemes (other than public service schemes).

      2. 137. Persons competent to make applications under s. 136.

      3. 138. Further provisions concerning the Board’s powers under s. 136.

      4. 139. Other functions of the Board as respects modification of schemes.

      5. 140. Effect of orders under ss. 136 and 139.

      6. 141. Modification of public service schemes.

    2. Winding up

      1. 142. Powers of the Board to wind up schemes.

      2. 143. Winding up of public service schemes.

      3. 144. Deficiencies in the assets of a scheme on winding up.

  13. Part X Investigations: the Pensions Ombudsman

    1. 145. The Pensions Ombudsman.

    2. 145A.Deputy Pensions Ombudsmen

    3. 146. Functions of the Pensions Ombudsman.

    4. 147. Death, insolvency or disability of authorised complainant.

    5. 148. Staying court proceedings where a complaint is made or a dispute is referred.

    6. 149. Procedure on an investigation.

    7. 150. Investigations: further provisions.

    8. 151. Determinations of the Pensions Ombudsman.

    9. 151A.Interest on late payment of benefit

    10. 152. Power to make special county court rules.

  14. Part XI General and miscellaneous provisions

    1. Modification powers

      1. 153. Power to modify certain provisions of this Act.

      2. 154. Application of enactments as respects personal pension schemes.

    2. Information about schemes

      1. 155. Requirement to give information to the Secretary of State or the Board for the purposes of certain provisions.

      2. 156. Information for purposes of contracting-out.

      3. 157. Power of Secretary of State to obtain information in connection with applications under s. 124.

      4. 158. Disclosure of information between government departments etc.

      5. 158A.Other disclosures by the Secretary of State.

    3. Avoidance of certain transactions and provisions

      1. 159. Inalienability of guaranteed minimum pension and protected rights payments.

      2. 159A. No forfeiture on bankruptcy of rights under personal pension schemes.

      3. 160. Terms of contracts of service or schemes restricting choice to be void.

      4. 161. Provisions excluding Chapter II of Part VII to be void.

      5. 162. Removal of restrictions on friendly societies’ pension business.

      6. 163. Exemption of certain schemes from rule against perpetuities.

    4. Special classes of earner

      1. 164. Crown employment.

      2. 165. Application of certain provisions to cases with foreign element.

    5. Reciprocity with other countries

      1. 166. Reciprocity with other countries.

    6. Application of provisions relating to social security administration

      1. 167. Application of general provisions relating to administration of social security.

    7. General provisions as to offences

      1. 168. Breach of regulations.

      2. 168A.Offence in connection with the Registrar

      3. 169. Offences by bodies corporate.

    8. General provisions as to determinations and appeals

      1. 170.Decisions and appeals

      2. 171. Questions arising in proceedings.

      3. 171A. Reports by Inland Revenue.

      4. 172. Review of the Board’s determinations.

      5. 173. References and appeals from the Board.

    9. Financial provisions

      1. 174. Grants by the Board to advisory bodies etc.

      2. 175.Levies towards certain expenditure

      3. 176. Fees for official services to schemes.

      4. 177. General financial arrangements.

  15. Part XII Supplementary Provisions

    1. Interpretation

      1. 178. Trustees and managers of schemes.

      2. 179. Linked qualifying service.

      3. 180. Normal pension age.

      4. 180A.Insurer and long-term insurance business

      5. 181. General interpretation.

      6. 181B.Money purchase benefits: supplementary

    2. Subordinate legislation etc.

      1. 182. Orders and regulations (general provisions).

      2. 183. Sub-delegation.

      3. 184. Consultation with Social Security Advisory Committee about regulations under s. 36(6).

      4. 185. Consultations about other regulations.

      5. 186. Parliamentary control of orders and regulations.

      6. 187. Northern Ireland Constitution Act 1973: “reserved matters”.

    3. Supplemental provisions

      1. 188. Repeals.

      2. 189. Transitional provisions and savings.

      3. 190. Prospective and consequential amendments.

      4. 191. Transitory modifications.

      5. 192. Extent.

      6. 193. Short title and commencement.

  16. SCHEDULES

    1. SCHEDULE 1

      The Occupational Pensions Board

      1. Introductory

        1. 1.The following provisions of this Schedule shall have effect as...

      2. Membership

        1. 2.Subject to the following provisions, a person shall hold and...

        2. 3.A person may at any time resign office as chairman,...

        3. 4.(1) If a member of the Board becomes or ceases...

        4. 5.(1) If the Secretary of State is satisfied that a...

      3. Expenses, remuneration, etc. of members

        1. 6.The expenses of the Board, to such an amount as...

        2. 7.There may be paid as part of the expenses of...

        3. 8.The Secretary of State may with the consent of the...

        4. 9.Where— (a) a person ceases to be a member of...

      4. Procedure

        1. 10.(1) The Secretary of State may make regulations generally as...

        2. 11.Subject to regulations made by the Secretary of State under...

      5. Proceedings

        1. 12.The quorum of the Board and the arrangements relating to...

        2. 13.The validity of the proceedings of the Board shall not...

        3. 14.(1) Where the Board give a decision on any matter...

      6. Staff etc.

        1. 15.(1) The Secretary of State may make available to the...

      7. Fees

        1. 16.Regulations made by the Secretary of State may authorise the...

      8. Instruments and contracts

        1. 17.The fixing of the common seal of the Board shall...

        2. 18.A document purporting to be duly executed under the seal...

    2. SCHEDULE 2

      Certification Regulations

      1. Part I Occupational Pension Schemes

        1. General regulations: beginning and ending of employment

          1. 1.(1) In relation to employments which are or at any...

          2. 2.(1) Subject to sub-paragraph (2), regulations may enable the Inland...

          3. 3.Provision may be made by regulations for requiring an employer...

        2. Power to modify Part III etc.

          1. 4.(1) Regulations may modify the provisions of Part III (other...

        3. State scheme premiums

          1. 5.(1) Regulations may make provision for requiring persons to furnish...

        4. Schemes covering different employers

          1. 6.(1) Regulations may modify Chapters I and III of Part...

        5. Special provisions for certain public service pension schemes

          1. 7.(1) This paragraph applies to the following classes of employments,...

        6. Incidental matters

          1. 8.Regulations may make provision— (a) for any incidental matters connected...

      2. Part II Personal Pension Schemes

        1. 9.(1) Subject to the following provisions, paragraph 5 applies in...

    3. SCHEDULE 3

      Methods of revaluing accrued pension benefits

      1. The final salary method

        1. 1.(1) The final salary method is to add to the...

      2. The revaluation percentage and the appropriate revaluation percentage

        1. 2.(1) For the purposes of paragraph 1 the Secretary of...

      3. The average salary method

        1. 3.(1) The average salary method is to revalue the member’s...

      4. The flat rate method

        1. 4.The flat rate method is to revalue the benefits which...

      5. The money purchase method

        1. 5.(1) Subject to sub-paragraphs (2) and (3), the money purchase...

    4. SCHEDULE 4

      Priority in Bankruptcy etc

      1. Earner’s contributions to occupational pension scheme

        1. 1.This Schedule applies to any sum owed on account of...

      2. Employer’s contributions to occupational pension scheme

        1. 2.(1) This Schedule applies to any sum owed on account...

      3. State scheme premiums

        1. 3.(1) This Schedule applies to any sum owed on account...

      4. Interpretation

        1. 4.(1) In this Schedule— (a) in its application in England...

    5. SCHEDULE 5

      Repeals

      1. Part I General

      2. Part II Provisions relating to equal access

      3. Part III Provisions repealed as respects Great Britain only

      4. Part IV Subordinate legislation revoked

    6. SCHEDULE 6

      Transitional Provisions and Savings

      1. Part I General Provisions

        1. 1.In this Schedule “the repealed enactments” means the enactments repealed...

        2. 2.(1) The substitution of this Act for the repealed enactments...

        3. 3.Where— (a) this Act repeals an enactment relating to the...

        4. 4.(1) The repeal or revocation by this Act of an...

        5. 5.The repeal or revocation by this Act of an enactment...

        6. 6.Any document made, served or issued after this Act comes...

      2. Part II Specific Provisions

        1. Contracting-out requirements for schemes providing guaranteed minimum pensions

          1. 7.An occupational pension scheme which— (a) at any time before...

          2. 8.Any document the contents of which are in terms corresponding...

          3. 9.The requirement of the Social Security Pensions Act 1975 that...

          4. 10.(1) Where in the tax year 1989-90 the trustees or...

        2. Overriding effect of certain requirements for existing contracted-out and appropriate schemes

          1. 11.(1) Subject to sub-paragraph (2), if immediately before paragraph 7...

          2. 12.If immediately before 13th July 1990— (a) there was in...

        3. Transactions discharging trustees

          1. 13.Without prejudice to section 16 of the Interpretation Act 1978—...

        4. Contributions equivalent premiums: earnings before 1987-88

          1. 14.(1) Where an earner’s earnings paid in any period before...

        5. Preservation

          1. 15.Without prejudice to paragraph 3, in any case where—

        6. Anti-franking

          1. 16.(1) If before 21st July 1989 an earner ceased to...

        7. Modifications in consequence of enactment of Part I of the Social Security Act 1986

          1. 17.(1) Regulations may provide that any provision of this Act...

        8. Savings for statutory instruments

          1. 18.The repeal by this Act of section 26 of the...

          2. 19.The repeal of subsection (2) of section 17A of the...

        9. Provisions contained in this Act by virtue of statutory instruments

          1. 20.Without prejudice to any express provision in this Act, where...

        10. Saving for application of general provisions relating to social security

          1. 21.The repeals made by this Act do not affect the...

        11. Saving for section 7 of the Social Security Act 1986

          1. 22.The repeal by this Act of section 7 of the...

    7. SCHEDULE 7

      Re-enactment or amendment of certain provisions not in force

      1. The Equal Pay Act 1970 (c. 41)

        1. 1.In section 6(1A)(a) of the Equal Pay Act 1970 for...

      2. The Social Security Act 1989 (c.24)

        1. 2.In Schedule 5 to the Social Security Act 1989—

      3. This Act

        1. 3.The following provisions of this Act shall cease to have...

    8. SCHEDULE 8

      Consequential Amendments

      1. The Parliamentary Commissioner Act 1967 (c. 13)

        1. 1.In paragraph 10 of Schedule 1 to the Parliamentary Commissioner...

      2. The Administration of Justice Act 1970 (c. 31)

        1. 2.In paragraph 3 of Schedule 4 to the Administration of...

      3. The Equal Pay Act 1970 (c. 41)

        1. 3.In section 6(1A)(a) of the Equal Pay Act 1970—

      4. The Attachment of Earnings Act 1971 (c. 32)

        1. 4.In section 24(2) of and paragraph 3 of Schedule 2...

      5. The Pensions (Increase) Act 1971 (c. 56)

        1. 5.In section 17(1) of the Pensions (Increase) Act 1971, in...

      6. The Superannuation Act 1972 (c. 11)

        1. 6.In section 1(9) of the Superannuation Act 1972, in the...

        2. 7.In sections 9(6) and 10(6) of that Act, in the...

        3. 8.In section 13(15), in the definition of “judicial pension scheme”,...

      7. The Social Security Pensions Act 1975 (c. 60)

        1. 9.(1) In section 59 of the Social Security Pensions Act...

      8. The Rent Act 1977 (c. 42)

        1. 10.In section 653(3) of the Rent Act 1977 for the...

      9. The Employment Protection (Consolidation) Act 1978 (c. 44)

        1. 11.(1) In section 11(4)(b) of the Employment Protection (Consolidation) Act...

      10. The Justices of the Peace Act 1979 (c. 55)

        1. 12.In sections 55(2)(b)(ii) and 58(2)(ii) of the Justices of the...

      11. The Judicial Pensions Act 1981 (c. 20)

        1. 13.In section 33A(9) of the Judicial Pensions Act 1981—

        2. 14.In Schedule 1A to that Act— (a) in paragraph 1...

      12. The Forfeiture Act 1982 (c. 34)

        1. 15.In the definition of “relevant enactment” in section 4(5) of...

      13. The Companies Act 1985 (c. 6)

        1. 16.In Schedule 2 to the Companies Act 1985—

      14. The Bankruptcy (Scotland) Act 1985 (c. 66)

        1. 17.In paragraph 4 of Schedule 3 to the Bankruptcy (Scotland)...

      15. The Insolvency Act 1986 (c. 45)

        1. 18.In section 386(3) of and paragraph 8 of Schedule 6...

      16. The Coal Industry Act 1987 (c. 3)

        1. 19.In section 7 of the Coal Industry Act 1987 for...

      17. The Income and Corporation Taxes Act 1988 (c. 1)

        1. 20.(1) In section 464(5)(b) of the Income and Corporation Taxes...

      18. The Official Secrets Act 1989 (c. 6)

        1. 21.In paragraph 4 of Schedule 1 to the Official Secrets...

      19. The Finance Act 1989 (c. 26)

        1. 22.In paragraph 11(2)(b) of Schedule 7 to the Finance Act...

      20. The Electricity Act 1989 (c. 29)

        1. 23.In paragraph 5(1) of Schedule 14 and in paragraph 5(1)...

      21. The Social Security Administration Act 1992 (c. 5)

        1. 24.In section 3(1)(c)(ii) of the Social Security Administration Act 1992...

        2. 25.At the end of section 70(3) of that Act there...

        3. 26.In section 110(8) of that Act for paragraphs (d) and...

        4. 27.In section 148(7) of that Act for the words “section...

        5. 28.In section 150 of that Act— (a) in subsection (1)(e),...

        6. 29.In section 151 of that Act— (a) in subsection (4),...

        7. 30.In section 155(7) of that Act, for the words “the...

        8. 31.In section 191 of that Act— (a) the following definitions...

      22. The Social Security Contributions and Benefits Act 1992 (c. 4)

        1. 32.In section 1(3) of the Social Security Contributions and Benefits...

        2. 33.In section 8(1) of that Act for the words “section...

        3. 34.In section 9(4) of that Act for the words “section...

        4. 35.In section 20(3) of that Act for the words from...

        5. 36.In section 23(2) of that Act after the words “the...

        6. 37.In section 34(5) of that Act for the words “section...

        7. 38.In section 44(8) of that Act for the words “section...

        8. 39.In section 47(3) of that Act for the words “section...

        9. 40.In section 50(2) of that Act for the words “section...

        10. 41.In section 174 of that Act, in the definition of...

        11. 42.In Schedule 5 to that Act— (a) in paragraph 2(6)...

        12. 43.In paragraph 3 of Schedule 7 to that Act—

      23. The Tribunals and Inquiries Act 1992 (c. 53)

        1. 44.In the Tribunals and Inquiries Act 1992—

      24. The Social Security Act 1993 (c.3)

        1. 45.In section 2(4)(b) of the Social Security Act 1993—

      25. The Judicial Pensions and Retirement Act 1993 (c.8)

        1. 46.(1) In section 10(8) of the Judicial Pensions and Retirement...

    9. SCHEDULE 9

      Transitory Modifications

      1. 1.(1) If— (a) no date has been appointed as the...

      2. Rule against perpetuities

        1. 2.In section 163, subsection (9) shall be omitted.

      3. Limited price indexation

        1. 3.(1) Sections 102 to 107 shall have effect only for...

      4. Guaranteed minimum for married women and widows paying reduced rate contributions

        1. 4.(1) In section 13(2)(a), the words from “and does” onwards...

        2. 5.In section 111, subsection (3) shall be omitted.

      5. Friendly societies

        1. 6.In section 162(4)(c)(i), for the words “section 65A” there shall...

      6. Judicial pensions

        1. 7.(1) In section 146, subsection (3) shall be omitted.

    10. TABLE OF DERIVATIONS

      1. 1.Notes:

      2. 2.The following abbreviations are used in the Table:— Acts of...

      3. 3.The abbreviation “Law Com Rec No.” followed by a number...

      4. 4.The entry “drafting” indicates a provision of a mechanical or...

      5. 5.The Table does not show the effect of transfer of...

      6. 6.The Table does not show the effect of the saving...

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